mary signed up and paid $1,320 for a 6 - month ceramics course on june 1st with chaplet ceramics. as of…

mary signed up and paid $1,320 for a 6 - month ceramics course on june 1st with chaplet ceramics. as of august 1st, chaplets accounting records would indicate: multiple choice $1,320 of revenue, $1,320 of cash $880 of revenue, $440 of accounts receivable $440 of revenue, $880 of accounts receivable $440 of revenue, $880 of deferred revenue
Answer
Explanation:
Step1: Calculate monthly revenue
The total payment is $1,320 for a 6 - month course. So the monthly revenue is $\frac{1320}{6}=220$.
Step2: Determine number of months passed
From June 1st to August 1st, 2 months have passed.
Step3: Calculate recognized revenue
The recognized revenue is $220\times2 = 440$.
Step4: Calculate deferred revenue
The deferred revenue is the remaining amount that has not been recognized as revenue yet. The total payment is $1320$, and the recognized revenue is $440$, so the deferred revenue is $1320 - 440=880$.
Answer:
$440$ of revenue, $880$ of deferred revenue. So the correct option is the last one: $440$ of revenue, $880$ of deferred revenue.